Good Corporate Governance and Corporate Social Responsibility Disclosure: Before and During The Covid-19 Pandemic
Abstract
Penelitian bertujuan untuk mengetahui pengaruh Good Corporate Governance (GCG) melalui ukuran dewan komisaris, proporsi dewan komisaris independen, proporsi kepemilikan manajerial, dan proporsi kepemilikan institusional pada Corporate Social Responsibility Disclosure (CSRD) saat sebelum dan pada masa pandemi Covid-19. CSRD diukur berdasarkan GRI Standards. Sampel yang digunakan adalah perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021 dengan 104 amatan. Data dianalisis menggunakan regresi data panel dengan software Eviews. Hasil penelitian menunjukkan ukuran dewan komisaris berpengaruh positif pada CSRD saat sebelum dan pada masa pandemi Covid-19 yang mendukung teori keagenan dan economics of information, sementara proporsi dewan komisaris independen, proporsi kepemilikan manajerial, dan proporsi kepemilikan institusional tidak berpengaruh pada CSRD saat sebelum dan pada masa pandemi Covid-19. Perusahaan perlu meningkatkan intensitas CSRD, khususnya pada topik ekonomi, lingkungan, dan sosial.
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References
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Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3 (4), pp. 305–360. https://doi.org/10.1016/0304-405X(76)90026-X.
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Novianti, N., & Eriandani, R. (2022). Pengaruh Dewan Komisaris Terhadap Pengungkapan Tanggung Jawab Sosial. INOVASI: Jurnal Ekonomi, Keuangan, Dan Manajemen, 18 (1), pp. 208–216. https://doi.org/10.29264/jinv.v18i1.10375.
Nurleni, N., Bandang, A., Darmawati, D., & Amiruddin, A. (2018). The effect of managerial and institutional ownership on corporate social responsibility disclosure. International Journal of Law and Management, 60 (4), pp. 979–987. https://doi.org/10.1108/IJLMA-03-2017-0078.
Ongsakul, V., Jiraporn, P., & Treepongkaruna, S. (2021). Does managerial ownership influence corporate social responsibility (CSR)? The role of economic policy uncertainty. Accounting & Finance, 61 (1), pp. 763–779. https://doi.org/10.1111/acfi.12592.
Peraturan Otoritas Jasa Keuangan Nomor 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik, (2014). Indonesia.
Putra, K. S. H., Wahyuni, E. T., & Fitrijanti, T. (2022). Financial Distress, Size, Age, and Corporate Social Responsibility Disclosure: Empirical Study from Indonesia Before and During the COVID-19 Pandemic. Jurnal Dinamika Akuntansi dan Bisnis, 9 (1), pp. 73–88. https://doi.org/10.24815/jdab.v9i1.24590.
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Salehi, M., Tarighi, H., & Rezanezhad, M. (2017). The relationship between board of directors’ structure and company ownership with corporate social responsibility disclosure. Humanomics, 33 (4), pp. 398–418. https://doi.org/10.1108/H-02-2017-0022.
Sari, P. A., & Handini, B. T. (2021). Pengaruh Kepemilikan Manajerial, Institusional, dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility. El Muhasaba Jurnal Akuntansi, 12 (2), pp. 102–115. https://doi.org/10.18860/em.v12i2.10882.
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Singal, P. A., & Putra, I. N. W. A. (2019). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 29 (1), pp. 468. https://doi.org/10.24843/EJA.2019.v29.i01.p30.
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Widhiadnyana, I. K., & Dwi Ratnadi, N. M. (2019). The impact of managerial ownership, institutional ownership, proportion of independent commissioner, and intellectual capital on financial distress. Journal of Economics, Business & Accountancy Ventura, 21 (3), pp. 351–360. https://doi.org/10.14414/jebav.v21i3.1233.
Widyastari, N. K. W., & Ratna Sari, M. M. (2018). Pengaruh Ukuran Perusahaan, Proporsi Dewan Komisaris Independen, dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 22 (3), pp. 1826–1856. https://doi.org/10.24843/EJA.2018.v22.i03.p07.
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Algifari. (2021). Pengolahan Data Panel untuk Penelitian Bisnis dan Ekonomi dengan EViews 11. Yogyakarta: UPP STIM YKPN.
Andriani, N. P. M., & Sudana, I. P. (2023). Kepemilikan Manajemen, Kepemilikan Institusional pada Corporate Social Responsibility Disclosure dengan Kinerja Lingkungan sebagai Pemoderasi. E-Jurnal Akuntansi, 33 (1), pp. 59–72. https://doi.org/10.24843/EJA.2023.v33.i01.p05.
Arikarsita, N. W., & Wirakusuma, M. G. (2020). Kinerja Lingkungan, Kepemilikan Manajemen, Media Exposure dan Corporate Social Responsibility Disclosure. E-Jurnal Akuntansi, 30 (12), pp. 3096–3109. https://doi.org/10.24843/EJA.2020.v30.i12.p08.
Baatwah, S. R., Al-Qadasi, A. A., Al-Shehri, A. M., & Derouiche, I. (2022). Corporate social responsibility budgeting and spending during COVID–19 in Oman: A humanitarian response to the pandemic. Finance Research Letters, 47, pp. 1–10. https://doi.org/10.1016/j.frl.2022.102686.
Bursa Efek Indonesia. (2021). Panduan IDX Industrial Classification. Januari. Bursa Efek Indonesia. Jakarta.
Dias, A. (2017). Corporate Governance Effects on Social Responsibility Disclosures. Australasian Accounting, Business and Finance Journal, 11 (2), pp. 3–22. https://doi.org/10.14453/aabfj.v11i2.2.
Edison, A. (2017). Struktur Kepemilikan Asing, Kepemilikan Institusional dan Kepemilikan Manajerial Pengaruhnya Terhadap Luas Pengungkapan Corporate Social Responsibility (CSR). BISMA, 11 (2), pp. 164–175. https://doi.org/10.19184/bisma.v11i2.6311.
Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. The Academy of Management Review, 14 (1), pp. 57–74. https://doi.org/10.2307/258191.
Firmansyah, D., Surasni, N. K., & Pancawati, S. (2020). Pengaruh CSR Terhadap Nilai Perusahaan Dengan Good Corporate Governance Dan Ukuran Perusahaan Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 30 (1), pp. 163–178. https://doi.org/10.24843/EJA.2020.v30.i01.p12.
Fitriyah, F. (2020). Pengaruh Corporate Governance, Ukuran Perusahaan, dan Leverage terhadap Earnings Management dengan Variabel CSR sebagai Variabel Intervening. Jurnal Mandiri : Ilmu Pengetahuan, Seni, Dan Teknologi, 4 (2), pp. 178–191. https://doi.org/10.33753/mandiri.v4i2.116.
Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics. New York: McGraw-Hill/Irwin.
Habbash, M. (2016). Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia. Social Responsibility Journal, 12 (4), pp. 740–754. https://doi.org/10.1108/SRJ-07-2015-0088.
Herdi, F., & NR, E. (2020). Pengaruh Profitabilitas, Leverage, Dan Komposisi Dewan Komisaris Independen Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Eksplorasi Akuntansi, 2 (1), pp. 2428–2444. https://doi.org/10.24036/jea.v2i1.221.
Herizona, B. S., & Yuliana, I. (2021). Pengaruh Ukuran Dewan Komisaris, Independensi Dewan Komisaris, dan Komite Audit terhadap Corporate Social Responsibility Disclosure dengan Profitabilitas sebagai Variabel Moderasi. Jurnal Manajemen dan Keuangan, 10 (1), pp. 108–128. https://doi.org/10.33059/jmk.v10i1.2935.
Hien, H. N., & Hai, P. D. (2020). The Theories of Corporate Governance and Suggested Solutions to Its Legislation Completion in Vietnam. International Journal of Management, 11 (12), pp. 12–19. https://doi.org/10.34218/IJM.11.12.2020.002.
Indraswari, I. G. A. L., & Mimba, N. P. S. H. (2017). Pengaruh Profitabilitas, Pertumbuhan Perusahaan, Kapitalisasi Pasar dan Kepemilikan Saham Publik pada Tingkat Pengungkapan CSR. E-Jurnal Akuntansi, 20 (2), pp. 1219–1248. https://doi.org/10.24843/EJA.2017.v20.i02.p13.
International Finance Corporation. (2014). The Indonesia Corporate Governance Manual First Edition. Januari. IFC Advisory Services in Indonesia. Jakarta.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3 (4), pp. 305–360. https://doi.org/10.1016/0304-405X(76)90026-X.
Komite Nasional Kebijakan Governansi. (2021). Pedoman Umum Governansi Korporat Indonesia (PUG-KI) 2021. Desember. Komite Nasional Kebijakan Governansi. Jakarta.
Krisna, A. D., & Suhardianto, N. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial. Jurnal Akuntansi Dan Keuangan, 18 (2), pp. 119–127. https://doi.org/10.9744/jak.18.2.119-128.
Mahmud, A., Ding, D., & Hasan, M. M. (2021). Corporate Social Responsibility: Business Responses to Coronavirus (COVID-19) Pandemic. SAGE Open, 11 (1), pp. 1–17. https://doi.org/10.1177/2158244020988710.
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3 (1), pp. 41–60. https://doi.org/10.1108/AJAR-06-2018-0008.
Nawangsari, A. T., Junjunan, M. I., & Buchori, I. (2021). Pengungkapan Corporate Social Responsibility Selama Pandemi COVID-19 di Indonesia. Jurnal Akuntansi dan Bisnis, 21 (2), pp. 211–227. https://doi.org/10.20961/jab.v21i2.685.
Novianti, N., & Eriandani, R. (2022). Pengaruh Dewan Komisaris Terhadap Pengungkapan Tanggung Jawab Sosial. INOVASI: Jurnal Ekonomi, Keuangan, Dan Manajemen, 18 (1), pp. 208–216. https://doi.org/10.29264/jinv.v18i1.10375.
Nurleni, N., Bandang, A., Darmawati, D., & Amiruddin, A. (2018). The effect of managerial and institutional ownership on corporate social responsibility disclosure. International Journal of Law and Management, 60 (4), pp. 979–987. https://doi.org/10.1108/IJLMA-03-2017-0078.
Ongsakul, V., Jiraporn, P., & Treepongkaruna, S. (2021). Does managerial ownership influence corporate social responsibility (CSR)? The role of economic policy uncertainty. Accounting & Finance, 61 (1), pp. 763–779. https://doi.org/10.1111/acfi.12592.
Peraturan Otoritas Jasa Keuangan Nomor 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik, (2014). Indonesia.
Putra, K. S. H., Wahyuni, E. T., & Fitrijanti, T. (2022). Financial Distress, Size, Age, and Corporate Social Responsibility Disclosure: Empirical Study from Indonesia Before and During the COVID-19 Pandemic. Jurnal Dinamika Akuntansi dan Bisnis, 9 (1), pp. 73–88. https://doi.org/10.24815/jdab.v9i1.24590.
Putri, I. G. A. M. A. D., & Badera, I. D. N. (2022). Faktor-Faktor yang Berpengaruh pada Corporate Social Responsibility. E-Jurnal Akuntansi, 32 (12), pp. 3692–3703. https://doi.org/10.24843/EJA.2022.v32.i12.p15.
Putri, T. Y. M., & Fanggidae, P. Y. (2021). Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, dan Komite Audit Terhadap Corporate Social Responsibility. STATERA: Jurnal Akuntansi dan Keuangan, 3 (2), pp. 95–106. https://doi.org/10.33510/statera.2021.3.2.95-106.
Sabatini, K., & Sudana, I. P. (2019). Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi dan Bisnis, 14 (1), pp. 56–69. https://doi.org/10.24843/JIAB.2019.v14.i01.p06.
Sadou, A., Alom, F., & Laluddin, H. (2017). Corporate social responsibility disclosures in Malaysia: evidence from large companies. Social Responsibility Journal, 13 (1), pp. 177–202. https://doi.org/10.1108/SRJ-06-2016-0104.
Salehi, M., Tarighi, H., & Rezanezhad, M. (2017). The relationship between board of directors’ structure and company ownership with corporate social responsibility disclosure. Humanomics, 33 (4), pp. 398–418. https://doi.org/10.1108/H-02-2017-0022.
Sari, P. A., & Handini, B. T. (2021). Pengaruh Kepemilikan Manajerial, Institusional, dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility. El Muhasaba Jurnal Akuntansi, 12 (2), pp. 102–115. https://doi.org/10.18860/em.v12i2.10882.
Shan, Y. G., Tang, Q., & Zhang, J. (2021). The impact of managerial ownership on carbon transparency: Australian evidence. Journal of Cleaner Production, 317, pp. 1-12. https://doi.org/10.1016/j.jclepro.2021.128480.
Singal, P. A., & Putra, I. N. W. A. (2019). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 29 (1), pp. 468. https://doi.org/10.24843/EJA.2019.v29.i01.p30.
Stiglitz, J. (2017). The Revolution of Information Economics: The Past and the Future. https://doi.org/10.3386/w23780.
Sudana, I. P. (2015). Sustainable Development and Reconceptualization of Financial Statements. Procedia - Social and Behavioral Sciences, 211, pp. 157–162. https://doi.org/10.1016/j.sbspro.2015.11.023.
Sukasih, A., & Sugiyanto, E. (2017). Pengaruh Struktur Good Corporate Governance dan Kinerja Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2011-2015). Riset Akuntansi dan Keuangan Indonesia, 2 (2), pp. 121–131. https://doi.org/10.23917/reaksi.v2i2.4894.
Tarigan, Y., & Adisaputra, D. (2020). Pengaruh Good Corporate Governance terhadap Corporate Social Responsibility Disclosure. Jurnal Akuntansi, Ekonomi, Dan Manajemen Bisnis, 8 (2), pp. 163–170. https://doi.org/10.30871/jaemb.v8i2.2089.
Thasya, N., Lisah, L., Angeline, A., Gozal, N., Veronica, V., & Rahmi, N. U. (2020). Pengaruh Good Corporate Governance Terhadap Corporate Social Responsibility pada Perusahaan Sub Sektor Transportasi. Jurnal Samudra Ekonomi dan Bisnis, 11 (1), pp. 69–82. https://doi.org/10.33059/jseb.v11i1.1764.
Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 tentang Perseroan Terbatas, (2007). Indonesia.
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Published
2024-04-30
How to Cite
DWI NANTARI, Ni Made Sandyarani; SUDANA, I Putu.
Good Corporate Governance and Corporate Social Responsibility Disclosure: Before and During The Covid-19 Pandemic.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 4, p. 963-978, apr. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/102129>. Date accessed: 17 may 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i04.p10.
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